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Sustainability Accounting Standards Board（SASB）基準採用が監査報告ラグに与える影響：ESGパフォーマンスの調整効果

The effect of Sustainability Accounting Standards Board (SASB) standards adoption on audit report lags: the moderating effect of ESG performance (原題)

Rabeb Dabbebi, Hichem Khlif, Samir Trabelsi

Journal of financial reporting & accounting📚 査読済 / ジャーナル2026-09-22#開示インフラOrigin: US経営インパクト: 資金調達対象セクター: cross_sector
DOI: 10.1108/jfra-11-2025-0989
原典: https://doi.org/10.1108/jfra-11-2025-0989

🤖 gxceed AI 要約

日本語

S&P500企業2,142社・年のデータ（2015〜2020年）を用い、SASB基準に沿ったESG情報の自発的開示が監査報告ラグ（ARL）を短縮することを示した。この効果はESGパフォーマンスが高い企業でより顕著だが、低い企業では限定的である。SASB準拠開示が監査プロセスを迅速化し、情報非対称性を低減する可能性を実証的に示唆する。

English

Using 2,142 S&P 500 firm-year observations (2015–2020), this study finds that voluntary SASB-aligned ESG disclosure significantly shortens audit report lag (ARL). The effect is stronger for firms with high ESG performance and weaker for low performers. Results suggest SASB-aligned transparency expedites audits and reduces information asymmetry, supporting regulatory efforts to mandate SASB standards.

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

📝 gxceed 編集解説 — Why this matters

日本のGX文脈において

日本ではSSBJ基準の開発と有報でのサステナビリティ開示義務化が進む中、SASB準拠開示が監査プロセスや情報の信頼性に与える影響を示す実証的証拠として、開示制度設計や監査実務への示唆がある。特にESGパフォーマンスと開示の相互作用は、日本企業の統合報告書や投資家対応を考える上で参考になる。

In the global GX context

As global disclosure moves toward ISSB (which absorbed SASB) and CSRD, this study provides empirical evidence that SASB-aligned reporting reduces audit lag, reinforcing the case for mandatory sustainability disclosure. It adds to the literature on how ESG performance moderates the benefits of standardized disclosure, relevant for regulators and auditors worldwide.

👥 読者別の含意

🔬研究者:SASB基準採用が監査報告ラグを短縮することを示し、ESGパフォーマンスの調整効果を明らかにした点が新規。

🏢実務担当者:SASB準拠のESG開示が監査の迅速化と情報非対称性の低減につながる可能性を示唆。

🏛政策担当者:SASB基準の義務化を進める規制当局に対し、監査効率化の実証的根拠を提供。

📄 Abstract（原文）

Purpose This study aims to examine how voluntary disclosure of environmental, social and governance (ESG) information aligned with Sustainability Accounting Standards Board (SASB) standards affects audit report lag (ARL) and whether ESG performance moderates this relationship. Design/methodology/approach This study uses 2,142 firm-year observations from the S&P 500 between 2015 and 2020. To analyze data, the current study uses STATA software to perform panel-corrected standard errors to account for heteroskedasticity and correlation across panels, propensity score matching, generalized method of moments and industry sensitivity analysis. Findings The findings reveal that companies adopting SASB standards have significantly shorter ARLs. This reduction is more pronounced for firms with high ESG performance but less evident for those with low ESG performance. These findings suggest that greater transparency through SASB-aligned reporting expedites the audit process, although poor ESG performance can diminish this benefit. Originality/value With respect to researchers, this study extends audit report lag literature by identifying sustainability reporting standards as a determinant of ARL and highlighting the importance of ESG performance as a potential moderator. With respect to investors and managers, the evidence that SASB-aligned ESG disclosures are associated with faster audit completion is highly relevant. A shorter ARL means that timely disclosure of audited financial statements may reduce information asymmetry and uncertainty in capital markets. With respect to regulators, the results provide empirical support for the ongoing efforts to formalize and mandate SASB standards.

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